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Economic analysis - Bolyukh M.A., Burchevsky V.Z.

12/14. Analysis of vitrats for servicing virobnitstva

Vitrati for servicing virobnitstva and governing is carried out for the article “Zagalnoviobnichi Vitrati”, which has the highest commitment: vitrati for utilization and maintenance of the shop and vitrati.

Analyze the vitrati for servicing virobnitstva, need to integrate the complex nature of the form of these vitrats, both in the new warehouse for the most part of the goods, the special goods are included in the price of the goods.

The skin of the titles of the articles is stored out of the elements, which stipulated the necessary plan and area for the articles for the articles and the basic image of the articles for the self-contained articles for calculating the number of items.

In protsesі analіzu vivchayut dinamіku i napryamok zmіni vitrat on obslugovuvannya, vikonannya koshtorisu of skin mean vitrat, viznachayut vіdhilennya od koshtorisu i reasons vіdhilen, pіdrahovuyut neproduktivnі vitrati, perevіryayut obґruntovanіst rozpodіlu vitrat mіzh commodity produktsієyu that incompleteness virobnitstvom, okremimi kinds produktsії i rozroblyayut come in for vikoristannya reserves.

The dynamics of the vitrate are analyzed, of the factual and planned plans for the absolute amount and one hryvnia of the total obedience of the products for the skin type of vitrates, the length of which is the maximum period. For the conversion of the winners of the dynamics of the vitality fallow of the widgets of the oversight and of the economy and the conversion of the factors, it is necessary to identify the part of the smartest and the smartest. For the sake of zasosovyut hassle: vishchі і lower points oath virobnitstva, grafichny, naymenyh squares and inshi, yakі rely on vivchenny statistics about the oaths of virobnitstva і vitrati on nyogo.

At the warehouse, a vitrata for servicing and maintenance and management is available for rent, and a vitrata for utilization and maintenance is available. Behind the economical serpent, the vitrati are the main ones, and behind the sounds with the oath of the virobnosti, the stench of the common one is the main. An analysis of the cross-section of articles over the world of enlarging articles of Koshtoris, revising them in the mind-set and mind-keeping vitrates, marriage of science-based standards for vitrates.

For the sake of economy, the fact is that the actual Vitrati for the skin article is more than planned, as well as planned, re-licensed to the actual product liability. Cleverly change the number of times in fact in the dynamics for the number of periods and in such a way, evaluate the dynamics of the period, the absolute cost of saving, please note the table (14).

Table 14.20

Analysis of vitrats for servicing virobnitstva

No.

Statty Vitrat

For the starter period

Vіdhilennya (±)

Reserve znizhennya sob_vartostі

for koshtoris

plan

fact

absolutely (column 3 - column 1)

vіdnosne (column 3 - column 2)

A

B

1

2

3

4

5

6

1

Amortization

95

95

94

- 1

- 1

0

2

Exploitation

52

52,2

60

8

7.8

7.8

3

Overhaul repair

21

21.1

23

2

1.9

1.9

4

Intrashnozavodske perem_shchenny vantazh_v

thirteen

13.1

16

3

2.9

2.9

5

Znos malotsіnnykh and shvidkoznosuvanikh іnstrument_v

20

20.1

22

2

1.9

1.9

6

Inshit Vitrati

8

8

8

-

-

-

Usyogo

209

209.5

233

14

13.5

14.5

1

Utrimannya aparatu management

26

26

29th

3

3

3

2

Utrimanny іншого guild staff

eleven

eleven

10

-1

-1

0

3

Shock absorption Budinkiv, equipment

10

10

eleven

1

1

1

4

Inshit Vitrati

55

55

81

26

26

26

5

Unproductive Vitrati

-

-

4

4

4

4

Usyogo

102

102

135

33

33

34

Primitka . On the basis of the agreement, it is indicated that the pitoma of the car of smart-winter vitrates at the warehouse for operation and repair works should become 50%, the internal factory transporting 80%, the supply of MShP 90%.

Our application has a reserve of less than no one’s daily income for koshtoris statti "Vitrati utriimannya i vikoristannya oblastnannya" become 14.5 thousand. UAH

Workshops complex stats vitrat to bring to the smart post. An analysis of these articles is carried out separately from the vitamins from the regular ones with planned and actual ones. When you see the appearance of the skin condition, you can identify the unproductive vitrati and redefine the status of the vitratum.

Analіtiku obov'yazkovo need to know scho ekonomіya vitrat on doslіdi, viprobovuvannya, eksperimentuvannya not Yea merits pіdpriєmstva and nevikonannya zavdan that zahodіv, spryamovanih on pіdvischennya yakostі produktsії, planіv ratsіonalіzatsії that vinahіdnitstva, receptionists pratsі i tehnіki BEZPEKA only be sold to znizhennya obsyagu that yakostі produktsії , lower efficiency, more hours during working hours through seizure and injuries of workers.

Repeat for articles named after food, due to supplementary incomes, vinokhods, experiments, and more extensive protection and safety, because of the good reason, I usually cross over.
To unproductive vitrates to introduce cues of simple, lack of, waste of material values ​​and problems of incomplete components, losses of technological details, technical equipment and technical products.

Analysis of workshop vitrats showing that, on business — the subject of our analysis — it was allowed to revert to the utilities management department - 3 thousand. UAH, for utrimannya budіvel - 1.0 thousand. UAH, non-productive vitrati - 30 thousand UAH Usyogo perevitrat Bulo 34 yew. UAH

Unproductive vitriots to report on shortcomings in the organization of management and сл on the basis of interruptions at the time of purchase, supply of materials, purchase of water, energy, tools, unavailable lack of storage. Unproductive vitrati inclusively from sumy sumi.

From now on, on business — an analysis — a shortened shop floor for unproductive and unproductive vitrats — a reserve of 34,000 thousand lower products. UAH

The oath of vitrats for servicing virobnitztva and management in their own individual products is to lie down right on top not less than the first one and the other, but the second method is fixed. We recommend that you prohibit proportionally higher (normative) rates, versto-machine-year-old robots, technical and economic odds; Vitratam for processing, main payroll, payroll, and payroll.

I’ve more divided the number of servicing and management methods, the most varied methods, the most varied options, the most important factors, and the most important factors